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SEC Company Response from VISUAL NETWORKS INC (CIK 0001000495) — Nov 7, 2005

VISUAL NETWORKS INC (CIK 0001000495)
Date: Nov. 7, 2005 · CIK: 0001000495 · Accession: 0000950133-05-005018

AI Filing Summary & Sentiment

File numbers found in text: 333-128145

Date
November 7, 2005
Author
By
Form
CORRESP
Company
VISUAL NETWORKS INC (CIK 0001000495)

Letter

Re:

November 7, 2005

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Visual Networks, Inc.

Registration Statement on Form S-3

File No. 333-128145

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, a request is hereby made on behalf of Visual Networks, Inc. (the “Company”) that acceleration of the effective date of the above-captioned Registration Statement be granted by the Securities and Exchange Commission (the “Commission”) in order that the Registration Statement shall become effective at 9:00 a.m. on November 9, 2005, or as soon thereafter as practicable.

In this regard, the Company acknowledges that:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
VISUAL NETWORKS, INC.

Show Raw Text
CORRESP
1
filename1.htm

corresp

November 7, 2005

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:

    Visual Networks, Inc.

    Registration Statement on Form S-3

File No. 333-128145

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933,
a request is hereby made on behalf of Visual Networks, Inc. (the “Company”) that acceleration of
the effective date of the above-captioned Registration Statement be granted by the Securities and
Exchange Commission (the “Commission”) in order that the Registration Statement shall become
effective at 9:00 a.m. on November 9, 2005, or as soon thereafter as practicable.

In this regard, the Company acknowledges that:

    •

    should the Commission or the staff, acting
pursuant to delegated authority, declare the
filing effective, it does not foreclose the
Commission from taking any action with respect to
the filing;

    •

    the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the
filing effective, does not relieve the Company
from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and

    •

    the Company may not assert this action as a
defense in any proceeding initiated by the
Commission or any person under the federal
securities laws of the United States.

    Sincerely,

VISUAL NETWORKS, INC.

    By:
    /s/ Lawrence S. Barker

    Lawrence S. Barker

    President and Chief Executive Officer

and Chairman of the Board of Directors